Heat oven to 400 degrees F.
Lightly butter a heavy cookie sheet. In bowl of an electric mixer fitted with the paddle attachment, cream the butter. Add the sugar, and continue to beat until creamy, about 2 to 3 minutes. Sift the flour 3 times with the salt. Beat egg whites into the butter, 1 at a time. Add the vanilla. Scrape down the sides of the bowl with a rubber spatula. Add flour mixture gradually, scraping down the sides. Stir in the lemon zest.
Transfer the batter to a large pastry bag fitted with a #2B tip and a large-size coupler. Pipe out cookies in an S shape, about 3 inches long. Repeat S pattern in reverse.
Bake until the edges are golden brown, about 12 to 15 minutes. Transfer to a cooling rack. Cookies will become crisp as they cool.
Combine the chocolate and corn syrup in a double boiler over simmering water; stir occasionally with a rubber spatula until smooth. Using a small offset spatula or knife, spread cookie with chocolate, and top with another cookie to form a sandwich. Dip about 1-inch of each cooled cookie into chocolate, and roll to coat with pistachios; let dry.
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